Poland wants to end the rule that can make one co-owner pay the entire property tax

Poland is preparing a practical change to property tax that matters most when a home, plot or garage has more than one owner. Under the current rules, co-owners are jointly liable: if the tax is not paid, a municipality can pursue one of them for the full amount. The Finance Ministry wants each co-owner to be responsible only for the part linked to their ownership share.

The proposal is still at the policy-assumptions stage. PwC Poland says the assumptions for draft UD466 were published in the government’s legislative programme register on 9 September 2026. Business Insider Polska reported the same proposal on 12 September. A bill has not yet completed the legislative process, so the final wording and effective date can still change.

For fractional co-ownership, the planned rule is straightforward: tax would follow the ownership share. For joint co-ownership and joint possession, the assumptions envisage equal shares as a legal default, while property held under the marital community regime is to be regulated separately. That last point will need the actual draft text before its practical effect is clear.

The second change could remove a common administrative trap for individual buyers and sellers. Today, government guidance says a taxpayer generally has 14 days after buying a property to submit the local property-tax information form. The new proposal would allow the necessary transaction information to reach the local tax authority through a notarial deed extract, instead of requiring the buyer or seller to file a separate notice in qualifying residential transactions.

For buyers, this is not a tax cut. It is mainly a change in who is responsible for the paperwork and how liability is divided between owners. The biggest practical effect would be to reduce the risk that one co-owner is chased for everybody else’s unpaid property tax, while making the post-purchase process harder to overlook.